VAT rate snapshot
VAT in Sweden
Sweden uses a 25% standard rate and 12% and 6% reduced rates. Since 1 April 2026, food sales are generally 6% while restaurant services remain 12%.
Snapshot effective on . Last checked .
| Standard rate | 25% |
|---|---|
| Reduced and special rates | 12%, 6% |
| Currency | SEK |
Worked example
100.00 net plus 25% VAT comes to kr 125.00.
A kr 100.00 gross price splits into kr 80.00 net and kr 20.00 VAT.
Try the VAT calculatorHow to use the Sweden rates
Use 25% when you need a quick calculation at the headline rate. Do not choose one of the other rates from its percentage alone. The product or service must meet the definition in the local rules, and zero-rated and exempt supplies have different consequences for input tax.
This snapshot covers national headline rates. Regional rates, temporary measures, place-of-supply rules and transaction dates can change the result. The worked example is arithmetic only and does not classify a sale.
Official source: Swedish Tax Agency: VAT rates on goods and services. Check that source for the category and transaction date before you invoice or file.